In Vol 4 No 2 there are several authors from Spain, South Africa, and Nigeria.


Published: Apr 12, 2023

The Influence of Capital Intensity, Inventory Intensity, and Profitability on Tax Aggressiveness with Debt Levels as a Moderating Variable

145-163 Riski Ayu Fitriani, Menik Indrati
Read Statistic: 484
PDF Downloads: 1087

Profit or Planet? : Impact of Production and Environmental Costs on Sales


164-180 Ivada Zanetha Darmaputri, Valentine Siagian
Read Statistic: 237
PDF Downloads: 682

Book-Tax Differences and Profit Growth: Evidence from Indonesia

181-194 Qurrotal Qolbiyah, Muhammad Isa Alamsyahbana, Rachmad Chartady, Armansyah Armansyah, Yerisma Welly
Read Statistic: 199
PDF Downloads: 751

Implementation of Financial Accounting Standards for Small and Medium Entities in Berastagi SMES, Karo District

195-207 Yunita Pakpahan, Wina Theresia br Naibaho
Read Statistic: 396
PDF Downloads: 862

Market Concentration in Construction Tenders in West Papua

208-220 Bagas Johantri, Rachma Aprilia, Sopian Sopian
Read Statistic: 106
PDF Downloads: 396

The Uncovering Tax Avoidance Drivers in IDX Mining Firms 2019-2021: Financial Distress, Thin Capitalization, and CSR Disclosure Effects

221-235 Brenda Tandayu, Lintje Kalangi, Steven Josia Tangkuman
Read Statistic: 608
PDF Downloads: 968

Earnings Management and Tax Aggressivity before and During the Covid-19 Pandemic (an Evidence from Indonesia)

236-249 Dianila Oktyawati
Read Statistic: 344
PDF Downloads: 844

Repurchase Agreement: Dual Perspectives in Indonesian Income Tax Law

250-264 Indradi
Read Statistic: 136
PDF Downloads: 701

The Application of Accounting for Medicines Inventory Based on PSAP. 05 at Regional Public Hospital

265-282 Nurul Latifah Nurdin, Haliah, Nirwana
Read Statistic: 155
PDF Downloads: 470

Effect of Investment, Free Cash Flow, Earnings Management, Interest Coverage Ratio, Liquidity, and Leverage on Financial Distress

283-295 Eddy Suranta, Muhammad Alif Bimo Satrio, Pratana Puspa Midiastuty
Read Statistic: 1443
PDF Downloads: 1468

Analysis of the Effectiveness of E-Objection in Making It Easier for Officers and Taxpayers during the Covid-19 Pandemic at the Cibitung Primary Tax Service Office

296-310 Irawati, Musa Maha Sulung Sitinjak, Dwikora Harjo, Aramia Fahriah
Read Statistic: 262
PDF Downloads: 699

Reviewing Internal Variables on the Level of Underpricing of IPO Shares (Observation of the Company Go Public on IDX 2021-2022)

311-323 Jufri Yandes, Sapto Setyo Nugroho
Read Statistic: 224
PDF Downloads: 628

Application of IFRS 9 Financial Instruments and the Exposure to Credit Risk (Case Study in Ecuador)

324-340 Marlon Manya, Miryam C. González-Rabanal
Read Statistic: 296
PDF Downloads: 834

Wealth Taxes on Individuals: An International Comparative Study

341-357 Estelle Abrahams, Suzette Bosman
Read Statistic: 193
PDF Downloads: 318

A Framework For Boosting Revenue Generation From Land Taxes in Ogun State, Nigeria

358-373 Atinuke Adibempe Orekan
Read Statistic: 78
PDF Downloads: 229